Devin Company has the following data for their budget and actual performance. Master Budget Actual Master budget Variance Sales 150,115 156,639 ? Variable Costs 65,488 63,441 2 Fixed Costs 13,575 14,352 ? What is the operating income master budget variance? If it is an unfavorable variance use a negative sign immediately before your answer. Hint: Remember you'll need to calculate budgeted and actual operating income before you can determine the operating income master budget variance